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What are the tax procedures for a real estate donation?
Verified 05 March 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Amounts paid from tax authorities when the ownership of property is transferred free of charge and during the person's lifetime from one person to another
A person who makes a donation, that is, who transfers the ownership of property to another person free of charge in his lifetime
Document drawn up by a competent public officer, such as a notary, a commissioner of justice (formerly a bailiff and a judicial auctioneer), a registrar, drawn up in accordance with the formalities required by law and whose content may have the same value as a judicial decision
Formalities for informing the public of changes in ownership of immovable property
You receive a property by donation? You have to pay gift tax. Your tax situation depends on the domicile of the donor. Exemptions exist in some cases. We'll tell you what you need to know.
What applies to you ?
The donor is domiciled in France
If you receive a gift of real estate, you must pay tax.
Gifts of real estate require the intervention of a notary and one authentic instrument.
The notary is responsible for tax procedures, in particular:
- Declaration of the donation
- Donation rights
- Land Advertising
If the donor is domiciled in France, you must to pay gift tax on goods received situated in France or abroad.
However, special rules apply for certain goods, in particular in the following cases:
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Historical monument
If the building is classified or entered in the supplementary inventory of historical monuments, the donation is exempt under certain conditions.
Forestry or agricultural goods
The donation is partially exempted under certain conditions.
New dwelling acquired between June 1993 and December 1994 (or between August and December 1995)
For 1re transfer of the property, the donation is partially exempted under certain conditions.
Rental housing acquired between August 1995 and December 1996
For 1re transfer of the property, the donation is partially exempted under certain conditions.
The donor is domiciled abroad
If you receive a gift of real estate, you must pay tax.
Gifts of real estate require the intervention of a notary and one authentic instrument.
The notary is responsible for tax procedures, in particular:
- Declaration of the donation
- Donation rights
- Land Advertising
Taxation depends on your tax domicile, as the recipient of the gift:
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You reside in France on the day of the donation
You have resided in France for at least 6 years during the 10 years prior to the donation
The assets located in France and abroad are subject to the payment of gift tax.
Please note
The 6-year periods in the 10 years preceding the donation may be discontinuous.
You did not reside in France for at least 6 years during the 10 years before the donation
The property situated in France are subject to the payment of gift tax.
You do not reside in France on the day of the donation
The property situated in France are subject to the payment of gift tax.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To get information about your situation
Notary
Territorial rules for gift rights
Historical monument
Exemptions related to property transferred (timber and forests, dwellings acquired on certain dates)
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